KHYATI SHAH,DELHI vs. ITO WARD 59(5), NEW DELHI

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ITA 4247/DEL/2019Status: DisposedITAT Delhi31 March 2022AY 2015-162 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. This was based on the assessee opting for the Vivad Se Vishwas Scheme and paying the due taxes.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2015-16. The assessee later filed an application seeking withdrawal of the appeal.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : SMC : NEW DELHI

Before: SHRI R.K. PANDA

For Respondent: Shri Om Prakash, Sr. DR
Hearing: 31.03.2022Pronounced: 31.02.2022

This appeal filed by the assessee is directed against the order dated 28.02.2019 of the CIT(A)-19, New Delhi, relating to the assessment year 2015-16.

2.

The assessee’s A.R. filed an application dated 08.03.2022 seeking permission for withdrawal of the appeal on the ground that assessee has opted for VIVAD SE VISHWAS SCHEME, 2020 and filed Form Nos.3, 4 and 5. It was stated in the above said application that kindly treat the appellate proceedings dispose of as application of the applicant who opted the Scheme of Vivad Se Vishwas approved and paid the due taxes.

3.

In view of the same and in absence of any objection from the side of the Ld. D.R, the request of the assessee seeking for withdrawal of the appeal is allowed.

4.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in the Open Court on 31.03.2022.

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